Export Repayment Scheme

Making a claim

Private individuals

A private individual must complete the claim form VRTER2.

The claim must include:

• proof that the vehicle was removed from the State within 30 days of the National Car Testing Service (NCTS) examination
• proof of the new registration number from another European Union (EU) Member State
• the signed copy of the NCTS Vehicle Export Examination Declaration
• and
• a copy of the Export Examination Receipt.

If the vehicle is being exported from the EU, you must have proof of export such as the Customs Declaration that is made at the point of export.

You must also include proof of the vehicle arriving in a country outside the EU such as customs documentation.

Businesses

A business must complete:

• Form VRTER1 for vehicles that are removed to another country in the EU
• or
• Form VRTER1A for vehicles exported from the EU.

The same proofs as apply to the private individual must be provided.

Removal within 30 days

Proof of removal from the State should ideally be in the form of a Foreign Registration Certificate.

Where the vehicle hasn’t been registered abroad, separate evidence must be presented to show the vehicle has left the State.

Conditions

Where the conditions are not met in full, the claim will not be paid.

When you do not export the vehicle from the State within 30 days, a new appointment with NCTS must be made. This is to allow for the Vehicle Registration Tax amount to be recalculated. Your entitlement will only be to a repayment of the recalculated VRT in this case.

The NCTS centre will charge a fee for each export exam appointment.

Please note that the repayment will not exceed the original VRT paid. This is regardless of the value of the vehicle at the point of examination.

Where do I send my claim?

Please send your claim to: Central Repayments Office

Note

Please note that the 30-day time requirement of this scheme refers to the export of the vehicle from the State. Not to the submission of claims to Revenue.

Only send claims to the Central Repayments Office when all the necessary documentation and supporting evidence has been obtained.

How will my VRT repayment be made?

Repayments will issue to the owner listed on the National Vehicle Data File (NDVF) at the time the vehicle is examined.

The repayment will be paid by electronic fund transfer into the bank account quoted on the claim form. The amount repayable will be offset against any outstanding tax liability. Where tax returns are outstanding, a claim will not be finalised until the returns are sent in.

Where vehicles are declared by dealers using Trader Account Numbers (TAN), repayments will issue to the dealer’s FACT account.

Next: Re-importing a vehicle